Inkomstskatt

Skatterätten är nödvändig för finansiering av välfärden. Beskattningen används också i växande omfattning som politiskt styrmedel. Ämnet måste studeras på ett sätt som ger hållbara kunskaper, dvs. en förmåga att snabbt uppdatera sig i takt med täta lagändringar. Denna lärobok i grundläggande inkomstskatterätt lägger tonvikten på systemuppbyggnad, och på sådana allmänna och skatterättsliga principer som har särskild betydelse för inkomstskatterätten. Författarna lyfter fram det centrala innehållet i rättskällorna på ett sätt som är förankrat i skatterättslig forskning, och som uppmärksammar de intressemotsättningar som präglar skatteområdet.

Inkomstskatt Del 1 och 2 behandlar inkomstbeskattningen av privat­personer och företag. I böckerna beskrivs strukturen och principerna vid genomgången av rättsregler och rättspraxis. Effekterna av reglerna illustreras genom konkreta och belysande exempel. Inkomstskatt Del 2 behandlar bland annat företagsbeskattningsfrågor såsom beskattningen av aktiebolag, koncerner, fåmansföretag och överlåtelser av företag. Vidare redogörs för internationella skattefrågor, tolkning och tillämpning av skattelag och skatteförfarandet.Inkomstskatt lämpar sig för utbildningen i skatterätt på jurist- och ekonomprogrammen. Tack vare god struktur, omfattande redovisning av eller hänvisning till praxis samt fördjupade diskussioner kan böckerna också användas i den praktiska yrkesutövningen och som kurslitteratur för vidareutbildningar. I böckerna beaktas publicerat material till och med den 15 november 2024.

Inkomstskatt Del 1 och 2 behandlar inkomstbeskattningen av privat­personer och företag. I böckerna beskrivs strukturen och principerna vid genomgången av rättsregler och rättspraxis. Effekterna av reglerna illustreras genom konkreta och belysande exempel. Inkomstskatt Del 1 ger bland annat en bild av inkomstbeskattningens funktion och utformning samt behandlar inkomstslagen tjänst, kapital och näringsverksamhet. Vidare presenteras huvudlinjerna i företags­beskattningen.Inkomstskatt lämpar sig för utbildningen i skatterätt på jurist- och ekonomprogrammen. Tack vare god struktur, omfattande redovisning av eller hänvisning till praxis samt fördjupade diskussioner kan böckerna också användas i den praktiska yrkesutövningen och som kurslitteratur för vidareutbildningar. I böckerna beaktas publicerat material till och med den 15 november 2024.

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC outcomes: professional conduct, tax and revenue law, and wills and administration of estates. The book also discusses human rights law, a topic taught pervasively across the LPC course.Using worked examples and scenarios throughout to illustrate key points, this guide is essential reading for all students and a useful reference source for practitioners. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- Access to a digital version of this book comes with every purchase to enable a more flexible learning experience—12 months' access to this title on Oxford Learning Link will be available from 15 July 2022. Access must be redeemed by 1 August 2024.- The online resources include useful web links, forms, and diagrams.

The Death of the Income Tax explains how the current income tax is needlessly complex, contains perverse incentives against saving and investment, fails to use modern technology to ease compliance and collection burdens, and is subject to micromanaging and mismanaging by Congress. Daniel Goldberg proposes that the solution to the problems of the current income tax is completely replacing it with a progressive consumption tax collected electronically at the point of sale.

Withholding taxes have become a significant element of the system of international taxation in the wake of globalization and increased cross-border transactions. Deducting taxes at source has become a key tool for countries to ensure that individuals and entities do not escape their tax liabilities. This new work presents a comprehensive overview of the general mechanisms by which taxation is withheld in Europe and explores their practical implications.Florian Haase expertly navigates the complexities of international tax law and provides a rigorous examination of the challenges currently facing this area of legislation, including tax evasion and avoidance, double taxation, and tax treaties. Chapters cover key topics including the efforts towards harmonization and simplification, the impact of the digital economy, and the aim for tax transparency and base erosion prevention. Finally, the work covers the future of withholding taxes and the discussions and negotiations required to achieve consensus on common rules and practices.Key Features:Country-by-country analysis of relevant rulesComprehensive legislative and case law analysisInteraction between withholding taxes and EU lawThorough treatment of key substantive issues facing international tax lawDetailed coverage of the technical and procedural aspects of withholding taxesThis timely book will be an essential reference work for tax lawyers and practitioners and for scholars, researchers and students interested in tax law, European law and fiscal policy.

Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management.Analyzing the myriad challenges involved in international tax disputes, this book critically examines the OECD Two Pillar framework, the tax treaty Mutual Agreement Procedures, the OECD MLI arbitration rules, BIT investment arbitration on tax issues, as well as the EU Dispute Resolution Process.Key Features:Written by a team of leading international tax expertsUtilizes fresh insights and international perspectives on policy and administration, including viewpoints from emerging economies in Asia and Latin AmericaOutlines the practical strategies tax authorities and multinational corporate taxpayers may use in preventing, managing, and resolving tax disputes, including collaborative compliancePresenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers. It is also a crucial resource for scholars of tax law, fiscal policy, arbitration, litigation, and dispute resolution.

Filing your self-assessment tax return doesn't have to be confusing or stressful.The Telegraph Tax Guide 2025 is the UK's bestselling and most trusted guide to filing your self-assessment with confidence. Fully updated for the 2024/25 tax year, it shows you exactly how to get it right, save time, avoid penalties and maximize your tax savings. Whether you're self-employed, employed, retired or living abroad, this essential book explains every step in plain English. Covering the latest Budget changes and HMRC rules, it includes clear worked examples, expert advice and practical strategies to reduce what you owe. You'll learn how to handle overseas income, respond to HMRC queries and make the most of available allowances. Written for every UK taxpayer, it empowers you to take control of your finances and submit your return with clarity and confidence. Themes include: self-assessment tax returns, HMRC guidance, Budget 2024 updates, tax-saving strategies, overseas income, UK tax rules

This trusted handbook shows you exactly how to complete your Self Assessment tax return for 2025/26, understand updated UK income tax rules and deal confidently with HMRC. The Telegraph Tax Guide 2026 gives you clear, step-by-step guidance to complete your return accurately and on time. Fully updated after the 2025 Budget changes, it helps you reclaim your time, avoid penalties and claim every allowance.The UK's bestselling tax handbook, this essential guide translates complex rules into plain English. It includes worked illustrations, key updates from the 2025 Budget and Treasury Statements, and practical tips for dealing effectively with HM Revenue and Customs. Whether you're self-employed, employed, part time, full time or retired, it explains what applies to you, including how living or working abroad affects the tax you pay. You'll learn what records you need, what you can claim, and how to make the system work for you. Understand allowances, reliefs, capital gains, National Insurance and residency rules so you can submit your return with confidence and peace of mind. Make this the year your tax return is simple, accurate and stress-free. Themes include: 2025 Budget and Treasury updates, Self Assessment step by step, HMRC responses and compliance, allowances and tax-saving opportunities, residency and working or living abroad, practical checklists for employed self-employed and retired readers.

This trusted handbook shows you exactly how to complete your Self Assessment tax return for 2025/26, understand updated UK income tax rules and deal confidently with HMRC. The Telegraph Tax Guide 2026 gives you clear, step-by-step guidance to complete your return accurately and on time. Fully updated after the 2025 Budget changes, it helps you reclaim your time, avoid penalties and claim every allowance.The UK's bestselling tax handbook, this essential guide translates complex rules into plain English. It includes worked illustrations, key updates from the 2025 Budget and Treasury Statements, and practical tips for dealing effectively with HM Revenue and Customs. Whether you're self-employed, employed, part time, full time or retired, it explains what applies to you, including how living or working abroad affects the tax you pay. You'll learn what records you need, what you can claim, and how to make the system work for you. Understand allowances, reliefs, capital gains, National Insurance and residency rules so you can submit your return with confidence and peace of mind. Make this the year your tax return is simple, accurate and stress-free. Themes include: 2025 Budget and Treasury updates, Self Assessment step by step, HMRC responses and compliance, allowances and tax-saving opportunities, residency and working or living abroad, practical checklists for employed self-employed and retired readers.

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible.As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them - these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with.This new edition covers the significant legislative changes reflected in several Finance Acts since the publication of the last edition in 2020. These include:- Updates to the Trust Registration Service by HMRC following new anti-money laundering regulations- Responses to the Government’s consultation on the taxation of trusts- Changes to the rules for additions to existing settlements from July 2020This updated edition also includes a review of recent tax cases, including Barclays Wealth Trustees (Jersey) Ltd & Anor v HMRC (excluded property trust status and the treatment of inter-trust transfers) and a number of more recent cases relating to the interpretation of trust legislation.A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - professionalsales@bloomsbury.com.

Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning.An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke.A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning.The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors’ powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted.The commentary is bought up to to date with the new corporation tax rates and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include:- a new chapter on Estate Planning Benefits- a new chapter on Treatment on Divorce- enhanced coverage of redeemable preference shares in the chapter on share capital- an expanded shareholders agreement chapter to include more information on what should be included in the agreement- a new chapter on share valuations- a new chapter on accounts preparation for Family Investment CompaniesThe guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.

Now in its 17th Edition, this book has been updated to cover the many significant changes to the tax treatment of UK property in recent years.The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law.This new edition is updated to include:- Further details in relation to the unified immoveable property regime for non-resident landlords and changes to the rules for overseas corporate landlords of UK property and their tax obligations in respect of UK rental income.- Changes to rules relating to withholding tax on payments of interest and royalties made to EU resident associated companies following Brexit. - Changes to SDLT rates and Multiple Dwellings Relief consultation.- Updates to the capital allowances legislation, including ‘full expensing’ from 1 April 2023 and new rules in respect of capital allowance eligibility for plant and machinery for use primarily within a freeport or investment zone tax site following the UK’s departure from the EU- Changes to the capital gains tax compliance for non-corporate taxpayers disposing of UK land.- Updates to the VAT Option to Tax notification process.- The Construction Industry Scheme (CIS) rules including changes to the CIS penalty regime and HMRC’s increasing powers to amend unsupported CIS deductions on a real time basis.- Details of the domestic reverse charge rules for building work.- Changes to the conditions for Business Asset Disposal Relief.- Changes to Principal Private Residence relief rules, including final exempt period of ownership and lettings relief.- Updates to HMRC’s guidance on what constitutes an unallowable purpose for loan relationship purposesA digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com

This publication provides clear and authoritative guidance on the tax issues surrounding cryptoassets in the United Kingdom. Cryptoassets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC do not consider cryptoassets to be money or that buying or selling them is gambling. This means that, in HMRC's view, profits or gains from buying and selling cryptoassets are taxable.The authors are Ben Lee, Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen.This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications. The book helps readers understand HMRC's view by providing clear and practical guidance on the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law. The commentary is enhanced by the inclusion of numerous examples as well as illustrative flowcharts and diagrams.The book also outlines the compliance requirements including self assessment returns and penalties. The OECD regime will also be covered. This book is be an authoritative and valuable tool for any advisors looking into this area for the first time.

Are your clients looking to grow their business ventures?This book provides an overview of the major investment schemes introduced to encourage growth capital investment, including the Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme (SEIS) and Venture Capital Trusts (VCTs).The book provides practical guidance on the investment reliefs available and how to make them work for you and your clients. It describes the qualifying conditions that must be met by both the investors and the company, guides the reader through the process of claiming these valuable reliefs and advises on how to avoid losing them.This updated edition provides:- Coverage of the proposed uplift in SEIS limits- Discussion of recent tax cases in this field, including a number of important cases on Risk to Capital- Commentary on recent HMRC practice - Guides to the new online HMRC process for Advance Assurance Applications and Compliance Statements (EIS1/SEIS1)This title is included in Bloomsbury Professional's Platinum Tax online service.

Employee Share Schemes provides a comprehensive examination of the taxation, legal and compliance issues concerning the acquisition of shares by employees in their employer company, whether public or private.Employees’ share schemes remain one of the most popular forms of rewarding and incentivising a company’s employees. The Government continues to believe that productivity will be increased by encouraging employee participation, which is evidenced by its commitment to public sector ‘mutualisations’ and, in the private sector, through such increased participation in employee share plans.With a detailed review of the key issues and techniques involved in establishing and operating share schemes, this practical guide includes worked examples to illustrate complex calculations and a useful series of precedents to assist with implementing and understanding the operation of each scheme.The clear advice given on the most common share schemes will help to ensure that plan rules are fully compliant with legislation.The ninth edition has been updated in line with the following developments: - Revisions to reflect UK legislation following BREXIT (Market Abuse Regulation, Prospectus Regulation and more)- Updates to the Company Share Option Plan to increase participation limits and to remove requirements in relation to types of share which can be used (and update precedent rules) - Finance (No 2) Bill 2023- Updates to EMI legislation to remove requirements in relation to summary of restrictions in grant documentation and need for employee working time declaration - Finance (No 2) Bill 2023- Changes to annual reporting obligations- New guidance from the Investment Association and other institutional investor 2023 guidance- HMRC updated guidance on discretions within EMI options- SAYE bonus rate changes (expected)- CGT allowance, income tax rates, dividend tax rates and NIC rates changes

Schwarz on Residence and UK Taxation, 22nd Edition provides a crisp analysis of this constantly developing subject, and expertly examines residence and other fiscal connections for individuals, companies, trusts and partnerships. The accessible style ensures readers can quickly grasp the key underlying concepts that apply to determine the key territorial connection for UK tax liability.This fully revised edition critically analyses the wholesale reform of residence and domicile of individuals and related connecting factors in Finance Act 2025. This edition includes comprehensive treatment of these key topics:- Resolution of dual residence after Oppenheimer v HMRC and McCabe v HMRC- Double tax treaty residence of companies in light of the Court of Appeal in G E Financial Investments v HMRC- Exceptional circumstances for the SRT determined by the Court of Appeal in A v HMRC - Residence for the additional rate of Stamp Duty Land Tax on non-residents - Continuing relevance of domicile and domicile disputes - Residence of trusts, estates and partnerships- Ordinary residence for National Insurance ContributionsSchwarz on Residence is invaluable for all accountants, lawyers and advisers working with clients ranging from individuals to multinational companies.

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions.The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape.The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK).A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased’s estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations. Key features include:a critical examination of the Directive’s mechanisman overview of the status of implementation in EU Member Statesa contextual consideration of the legislative environment in which DAC6 operatesinsights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayersdiscussion of potential future developments of the Directive.The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.

'A shocking, enraging, sometimes hilarious exposé of a tax system that lives down to all our worst fears of further enriching the wealthy at the expense of the little guys.' - Piers Morgan'Very funny (and furious)... This is not some crazed figure on the extreme left hoping to bring down the establishment. The book is written by an accountant who has spent his career coming up with the very tax avoidance schemes the super-wealthy use to evade the clutches of HMRC.' - The Telegraph'Funny, clever and really quite brilliant. Taxtopia will make you furiously angry and possibly even filthy rich.' - Tom Peck, The Independent'If you want to know how skewed the system is and how the rich always get richer and stay that way, while you don't, then read this book. Then get angry.' - Patrick Alley, Co-founder of Global Witness and author of Very Bad People'A hilarious and deeply troubling expose about how the world's shady tax system is exploited and proves what we always suspected - that our tax system is rigged against us. Read it and weep.' - Geraint Anderson author of City Boy'Would I recommend the book? Yes, and it may also be worth going back over some of the more interesting ideas with your accountant' -Spear'sIn TAXTOPIA a rogue accountant breaks ranks to share his journey from clueless naïf to skilled tax consultant -and in doing so blows the lid on the murky world of making the tax burdens of the ultra-wealthy disappear.In the topsy-turvy world of tax avoidance, you can get richer by buying a yacht, the world's biggest exporter of coffee is Switzerland, and billionaires like Jeff Bezos, Donald Trump and the Duke of Westminster often pay less tax than you do.Written with sharp wit and over-brimming with inside secrets, the anonymous author shows us that not only does the global tax system encourage dubious practice which favours the rich, but that it was specifically founded with that in mind.If you suspect that tax is a rigged game, a con, designed to fleece the little guy, you are about to find out just how shockingly true that really is.Welcome to TAXTOPIA.

'A shocking, enraging, sometimes hilarious exposé of a tax system that lives down to all our worst fears of further enriching the wealthy at the expense of the little guys.' - Piers Morgan'Very funny (and furious)... By the end of the book you may be spluttering with rage at the injustice of it all. Page after page shows how the rich are exploiting loopholes to reduce their tax bill.... But this is not some crazed figure on the extreme left hoping to bring down the establishment. The book is written by an accountant who has spent his career coming up with the very tax avoidance schemes the super-wealthy use to evade the clutches of HMRC.' - The Telegraph'Funny, clever and really quite brilliant. Taxtopia will make you furiously angry and possibly even filthy rich.' - Tom Peck, The Independent'If you want to know how skewed the system is and how the rich always get richer and stay that way, while you don't, then read this book. Then get angry.' - Patrick Alley, Co-founder of Global Witness and author of Very Bad People'Taxtopia's anonymous author has done the impossible - created a hilarious and deeply troubling expose about how the world's shady tax system is exploited and proves what we always suspected - that our tax system is rigged against us. Read it and weep.' - Geraint Anderson author of City Boy'Would I recommend the book? For readers of Spear's, my answer is 'yes, and it may also be worth going back over some of the more interesting ideas with your accountant' -Spear's'The book is enormously readable ... I would very much recommend reading Taxtopia because it's the most hilarious book about tax I've ever read!' - Siân Pattenden, The BunkerIn TAXTOPIA a rogue accountant breaks ranks to share his journey from clueless naïf to skilled tax consultant -and in doing so blows the lid on the murky world of making the tax burdens of the ultra-wealthy disappear.In the topsy-turvy world of tax avoidance, you can get richer by buying a yacht, the world's biggest exporter of coffee is Switzerland, and billionaires like Jeff Bezos, Donald Trump and the Duke of Westminster often pay less tax than you do.Written with sharp wit and over-brimming with inside secrets, the anonymous author shows us that not only does the global tax system encourage dubious practice which favours the rich, but that it was specifically founded with that in mind.If you suspect that tax is a rigged game, a con, designed to fleece the little guy, you are about to find out just how shockingly true that really is.Welcome to TAXTOPIA.

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.Key Features:Guidance towards solving definitional disputes between taxpayers and tax authoritiesDiscussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the worldComprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royaltiesClear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU DirectivesBeneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.Key Features:Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitrationUp-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolutionOriginal insights from dispute resolution mechanisms found in non-tax areas such as trade and investment lawIn-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rulesIdentifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.